Section 30-B:2 Real Estate; Buildings.
In accordance with RSA 28:7, when authorized by the county convention, the county commissioners may purchase such real estate as may be required for a county correctional facility; and may repair, enlarge, or erect county buildings housing county correctional facilities; and may sell any of the county's real estate. As provided in RSA 72:23, II, county correctional facilities shall be exempt from taxation except that county farms and their lands, buildings, and taxable personal property shall be taxed.
Source. 1988, 89:1, eff. June 17, 1988. 2007, 93:5, eff. Aug. 10, 2007.